Evolution of natural-resource taxation in developing countries
Year: 1982
Type: article
Abstract: This paper examines the long-term evolution of objectives and instruments of taxation of non-renewable natural-resource endowments in a wide spectrum of developing countries other than Mid-East oil exporters. A comparison of the function and effects of private-sector transnational corporations (TNCs), production-sharing contracts (PSCs) and other instruments in several less-developed countries (LDCs) finds differences that amount to little more than differences in labeling. 98 references, 1 table.
Author: Malcolm Gillis
Language: English
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W15780031